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1 перенос налогового убытка на прошлый период
tax loss carryback4000 полезных слов и выражений > перенос налогового убытка на прошлый период
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2 перенесение налоговых убытков назад
Banks. Exchanges. Accounting. (Russian-English) > перенесение налоговых убытков назад
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3 steuerlicher Verlustrücktrag
steuerlicher Verlustrücktrag m RW, STEUER tax loss carryback* * *m <Rechnung, Steuer> tax loss carrybackBusiness german-english dictionary > steuerlicher Verlustrücktrag
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4 compensazione
f finance clearingcompensazione di borsa stock exchange clearings(= risarcimento) compensationoffsetcompensazioni al risparmio offsets to savingmedicine compensationmeccanismo di compensazione compensation mechanismtechnology adjustment* * *compensazione s.f.1 compensation, making up2 (dir.) set-off, compensation3 (econ.) compensation, offset, equalization; ( di debito) set-off; (fin., banca) clearing: saldo di compensazione, compensation balance; compensazione fiscale delle perdite, loss set-off; compensazione di un bilancio, settlement of a balance; compensazione contabile, offsetting; errore di compensazione, offsetting error; compensazione fra profitti e perdite, offsetting of profits and losses; conto di compensazione, equalization account; imposta di compensazione, equalization tax; (trib.) compensazione di perdite con utili di esercizi precedenti, (amer.) tax loss carryback; compensazione di perdite con utili di esercizi successivi, (amer.) tax loss carryforward // (Borsa): compensazione di saldi, evening up; prezzo di compensazione, clearing price // (banca): operazione di compensazione, clearance; accordo di compensazione, clearing agreement; compensazione di cambio, exchange clearing; stanza di compensazione, clearing house; compensazione di assegni, cheque clearing6 (psic.) compensation.* * *[kompensat'tsjone]sostantivo femminile1) (bilanciamento) compensation, offset2) banc. econ. clearance, clearing3) dir. (annullamento di crediti e debiti) setoff* * *compensazione/kompensat'tsjone/sostantivo f.1 (bilanciamento) compensation, offset2 banc. econ. clearance, clearing; camera di compensazione clearing house3 dir. (annullamento di crediti e debiti) setoff. -
5 перенос налогового убытка на прошлый период
1) Economy: carrying back a tax loss2) Audit: tax loss carrybackУниверсальный русско-английский словарь > перенос налогового убытка на прошлый период
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6 перенесение налогового убытка назад
General subject: tax loss carrybackУниверсальный русско-английский словарь > перенесение налогового убытка назад
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7 перенос убытков на прибыль прошлого периода
(для снижения налогового бремени) [tax] loss carrybackBanks. Exchanges. Accounting. (Russian-English) > перенос убытков на прибыль прошлого периода
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8 Verlustrisiko
Verlustrisiko
downside risk, hazard;
• jem. das Verlustrisiko abnehmen to guarantee s. o. from (against) a loss;
• Verlustrücklage loss reserve, reserve for contingencies;
• Verlustrückstellungen appropriation for losses;
• Verlustrücktrag (Bilanz) loss carried back to previous year, (Einkommensteuer) loss carryback (US);
• Verlustrücktragszeitraum carryback period (US);
• Verlustsaldo debit (adverse) balance;
• Verlustschätzung estimable loss;
• Verlustseite loss side;
• Verlustsendung miscarriage of goods;
• Verlustspanne deficit margin;
• Verlustspitze marginal loss;
• Verluststatistik loss statistics;
• Verluststeigerung increased losses;
• Verlusttochter loss-making subsidiary;
• Verlustträger money loser, loss maker;
• Verlustübernahme assumption of losses;
• Verlustumlage apportionment of losses;
• Verlustverkauf ruinous (sacrifice, losing) sale, (von Anreizwaren) loss selling;
• Verlustverkauf tätigen to sell at a sacrifice;
• Verlustverkäufe lost sales;
• Verlustverschleierung concealment of losses;
• Verlustverteilung division of losses;
• Verlustverteilung zu Steuerzwecken carryback (US);
• Verlustvorausschätzung pre-estimate of loss;
• Verlustvortrag (Einkommensteuererklärung) carryover (US), debt balance (loss, Br.) carried forward, tax-loss carryforward;
• betrieblicher Verlustvortrag operating loss carryforward;
• Verlustwerft loss-making (money-losing) shipyard;
• Verlustzahlen loss figures;
• in Verlustzahlen geraten to slip into deficit, to run into red ink (US coll.);
• Verlustzeit (Betrieb) dead time, (Maschinendefekt) waiting time;
• betrieblich bedingte (betriebsbedingte) Verlustzeit (Fabrik) delay time, downtime (US);
• unvermeidliche Verlustzeit (Maschinenausfall) required idle time;
• in die Verlustzone geraten to get into the red (US coll.);
• plötzlich in die Verlustzone geraten to plunge into the loss column, to spurt (plunge) into red ink (US coll). -
9 Verlustausgleichsbestimmungen
Verlustausgleichsbestimmungen
carryback provisions (US);
• Verlustausweis showing a deficit;
• Verlustbegrenzung limitation of loss, loss limitation;
• Verlustbeitrag deficiency contribution;
• Verlustbenachrichtigung notification of a loss, (Lloyd) casualty sheet;
• Verlustbericht (Versicherung) damage report;
• Verlustbeteiligung sharing a loss;
• Verlustbeteiligung bei gemeinschaftlicher Havarie contribution to general average;
• Verlustbeträge ungesicherter Gläubiger deficiency to unsecured creditors;
• Verlustbetrieb plant working with a deficit, money-losing operation, money loser, loss-making company (plant), (Bahn) loss-making traffic;
• landwirtschaftlicher Verlustbetrieb submarginal farm;
• Verlustbetrieb verkaufen (Konzern) to sell its losing line;
• Verlustbilanz balance sheet that shows a deficit, deficiency statement (US);
• Verlustbilanz aufstellen to reckon up one’s losses;
• Verlustbuchung red-ink entry;
• Verlustdeckung covering a loss;
• Verlusteintragung red-ink entry (US coll.);
• Verlustermittlung calculation of a loss;
• Verlustetat budget that shows a deficit;
• Verlustfabrik plant working with a deficit;
• Verlustfaktor loss-producing factor;
• steuerliche Verlustfaktoren revenue drains;
• im Verlustfall in case (the event) of loss;
• wirtschaftliches Verlustgebiet deficit area;
• Verlustgefahr risk;
• Verlustgeschäft losing business, money-losing operation (order);
• steuerliches Verlustgeschäft tax-loss selling;
• Verlustgeschäfte erleiden to go flat with losing operations;
• Verlusthöhe amount of loss.Business german-english dictionary > Verlustausgleichsbestimmungen
См. также в других словарях:
tax loss carryback — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability … Black's law dictionary
tax loss carryback, carryforward — A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability … Black's law dictionary
tax loss carryback, carryforward — A tax benefit that allows business losses to be used to reduce tax liability in previous and or following years. Bloomberg Financial Dictionary … Financial and business terms
tax loss carryforward — tax loss carryback, carryforward A provision in the Internal Revenue Code which allows an individual or corporation to apply current year losses against prior or subsequent year income to reduce their tax liability … Black's law dictionary
Loss Carryback — An accounting technique with which a company retroactively applies net operating losses to a preceding year s income in order to reduce tax liabilities present in that previous year. Loss carrybacks are similar to loss carryforwards, except… … Investment dictionary
carryback — car‧ry‧back [ˈkæribæk] noun [countable, uncountable] ACCOUNTING TAX when an amount of money earned or spent in a particular year is included in the accounts for an earlier year: • A carryback was introduced for BES investors, enabling them to… … Financial and business terms
carryback — noun A income tax loss or credit that can be applied to offset previously taxed income or taxes paid, respectively … Wiktionary
carryback — car·ry·back / kar ē ˌbak/ n: the portion of an income tax deduction (as for a net operating loss) or credit which cannot be taken entirely in a given period and which may be deducted from taxable income of a prior period compare carryover Merriam … Law dictionary
loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare … Law dictionary
carryback — /kar ee bak /, n. (in U.S. income tax law) a special provision allowing part of a net loss or of an unused credit in a given year to be apportioned over one or two preceding years, chiefly in order to ease the tax burden. Cf. carryforward (def.… … Universalium
carryback — An income tax law term for applying a net operating loss for one year in the recomputation of tax for an earlier year. 9 ALR2d 352, Later Case Service … Ballentine's law dictionary